Vivad se Vishwas payment adjustment: Assessing Officer creates and adjusts demand after proof of payment is produced. Where an appellate order reduces an assessee's demand partly or fully, after obtaining proof of payment under Vivad se Vishwas the Assessing Officer shall pass an order under the relevant Vivad se Vishwas provisions to create the demand against the assessee and adjust the amount payable under Vivad se Vishwas against that demand.